01 ‹ IPASS Course Guide

Professional Tax Training

Certificate in Payroll Techniques Certificate in VAT Techniques

EMAIL courses@ipass.ie WEB www.ipass.ie

ENHANCE YOUR CAREER WITH AN IPASS QUALIFICATION

02 ‹ IPASS Course Guide

“ I am a firm believer in IPASS. I paid for the CPT course myself and I was out on parental leave so that is how much I believed in it. During the course I realised we were due a PRSI refund.”

Brenda Murphy, JMB

We also provide training in the operation of Relevant Contracts Tax (RCT), Professional Services Withholding Tax (PSWT), UK Payroll, Pension Trustee Training, International Payroll and management training courses. Please visit our website for a full list of our 1 Day Training Courses. Consultancy services are also available in all of the areas covered by our training courses.

We operate through a series of classroom based courses, distance/online learning, in-house and 1 day courses which are run continuously throughout the year on a nationwide basis.

We represent a cross-section of payroll professionals and businesses from every sector of the economy and we are recognised by both the business community and Government Departments as the leading providers of information and education on payroll, VAT and Employment Law related matters.

At a time when payroll operations were never more complex, IPASS provides educational seminars, an annual Payroll Conference & Exhibition, a membership body, representation to Government Departments and we also offer additional services to help members and students to enhance their payroll operations, to meet new legislative requirements and to address changes in the workplace.

MISSION STATEMENT

IPASS aims to be the premier provider of training, support and development for the payroll and VAT profession in Ireland. It is committed to achieving quality and excellence in the provision of practical, relevant and accessible information for a diverse range of learners and clients.

The Irish Payroll Association (IPASS) is Ireland’s premier provider of Payroll, VAT and Employment Law training and certification. We specialise in training which covers the operation of PAYE, PRSI, Universal Social Charge (USC), VAT and the operation of Employment Law.

ABOUT IPASS

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WHO SHOULD ENROL ON THIS COURSE?› Anyone who is responsible for maintaining

a company’s payroll records

› People responsible for the completion of PAYE, PRSI and USC returns

› Accounts managers and staff

› People working in a finance department

› Accountants and Accounting Technicians

› People who wish to improve their knowledge of the Irish PAYE, PRSI and USC system.

CLASSROOM COURSESClassroom courses run 1 night per week, 3 hours per night, for 9 weeks, for both Stage 1 and Stage 2. An optional one day revision course is held 2 weeks before the date of the relevant examination.

IPASS CPT classroom courses are provided at more than 30 different locations throughout the country, including a number of Dublin venues with additional venues being added on an ongoing basis.

THE BENEFITS OF GRADUATING WITH A CERTIFICATE IN PAYROLL TECHNIQUES› Become an invaluable member of their

employer’s financial team

› Greatly enhance their career development prospects

› Enhance their payroll skills, technical expertise and confidence

› Develop their professional skills and abilities through the application of advanced training.

BENEFITS FOR EMPLOYERS› Have a highly skilled individual with a

unique technical knowledge of every employer’s compliance requirements in relation to payroll and Employment Law

› Know that their largest tax liabilities are being managed by a person who holds a specialist professional qualification

› Enhance your staff development by assisting them to obtain a valuable qualification

CERTIFICATE IN PAYROLL TECHNIQUESPAYE, PRSI and USC are the largest tax liabilities which most companies incur and the largest source of tax recoveries on Revenue audits. The best payroll software cannot compensate for the payroll operator’s lack of expertise in the operation of PAYE, PRSI and USC.

The Certificate in Payroll Techniques (CPT) is the leading payroll qualification in Ireland. The course provides students with a comprehensive and practical knowledge of the operation of the PAYE, PRSI, USC and PRD systems and a thorough knowledge of Employment Law which has a direct bearing on the operation of the payroll function.

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› Recognise the need to have a truly professional payroll working environment

› Reduce the potential of incurring penalties and other charges from the Revenue Commissioners, Department of Employment Affairs and Social Protection and the Workplace Relations Commission.

WHAT IS COVERED ON THE COURSE?SYLLABUS – STAGE 1

Introduction to Employment Law/Terms of Employment (Information) Act 1994 to 2014/Payment of Wages Act 1991/ National Minimum Wage Acts 2000 and 2015/Organisation of Working time Act 1997 – Holidays /Organisation of Working Time Act 1997 – Rest and Working Time/Organisation of Working Time Act 1997 – Records/Juries Act 1976/Revenue Administration and ROS/PAYE Modernisation/The PAYE System/Calculation of Gross Pay/Personal Tax Credits and Reliefs /Operation and Calculation of PAYE /The PRSI System/Universal Social Charge /Calculation of Net Pay /Pay for Tax Purposes /Form P45 Cessation Certificate /Employers Duties.

SYLLABUS – STAGE 2

Maternity Protection Acts 1994 and 2004/ Adoptive Leave Acts 1995 and 2005/Parental Leave Acts 1998 and 2006/Paternity Leave and Benefit Act 2016/Carer’s Leave Act 2001/ Protection of Employees (Part-Time Work) Act 2001/Protection of Employees (Fixed-Term Work) Act 2003/Protection of Young Persons (Employment) Act 1996/Protection of Employees (Temporary Agency Work) Act 2012/PAYE, PRSI & USC Summary/ Benefit-in-Kind/Pensions and PRSAs /Pension Related Deduction /Taxation of Short Term Social Insurance Benefits/Termination Payments/Attachment of Earnings Order and Notice of Attachment/Expenses and Tax Free Payments.

Now with COMPUTERISED MODULE as an optional extra

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WHO SHOULD ENROL ON THIS COURSE?› Anyone who is responsible for maintaining

a company’s VAT records

› People responsible for the completion of VAT returns

› Accounts managers and staff

› People working in a finance department

› Accountants and Accounting Technicians

› People who wish to improve their knowledge of the Irish VAT system.

CLASSROOM COURSESClassroom courses run 1 night per week, 3 hours per night for 9 weeks, for both Part 1 and Part 2. An optional one day revision course is held 2 weeks before the date of the relevant examination.

IPASS CVT classroom courses are provided in more than 10 different locations throughout the country, including a number of Dublin venues with additional venues being added on an ongoing basis.

CERTIFICATE IN VAT TECHNIQUESValue Added Tax (VAT) is the second largest source of revenue which the Government receives. Yet the people responsible for the management and administration of their company’s VAT liabilities often have to do so without the benefit of specialist training and with little or no support. The Certificate in VAT Techniques (CVT) is a superb qualification which provides students with the skills and knowledge necessary to manage their employer’s VAT affairs.

The course explains in detail, the important principles and workings of the Irish VAT system, for all kinds of businesses. This course also outlines the most common problems which businesses have to contend with on a daily basis and it teaches students how to recognise these problems and more importantly, how to deal with them.

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THE BENEFITS OF GRADUATING WITH A CERTIFICATE IN VAT TECHNIQUES› Become an invaluable member of their

employer’s financial team by being aware of their employer’s compliance obligations in a highly technical area

› Significantly enhance their career development prospects

› Enhance their VAT skills, their technical knowledge and confidence

› Develop a network of contacts in a range of businesses working in the same specialist field as themselves.

BENEFITS FOR EMPLOYERS› Have a highly skilled individual with a

unique technical knowledge of every employer’s compliance requirements in relation to VAT

› Know that one of your largest tax liabilities are being managed by a person who holds a specialist professional qualification

› Enhance your staff development by assisting them to obtain a valuable qualification

› Recognise the need to have a truly professional VAT working environment

› Have an employee who holds a qualification which will clearly demonstrate that they have a thorough understanding of the most important principles and the practical operation of the Irish VAT system.

WHAT IS COVERED ON THE COURSE?SYLLABUS – PART 1

Principles of the Irish VAT System /VAT Rates /Accountable Persons and VAT Registration /VAT Returns / VAT Invoices and Credit Notes /Supply of Goods Liable to VAT / Place of Supply of Goods /Exports (Goods only) /Imports (Goods only) / Intra-Community Supplies (Goods only) /Intra-Community Acquisitions (Goods only) /Supply and Install/Assembly of Goods /Deductible and Non Deductible VAT / Amount on which VAT is chargeable /Accounting for VAT.

SYLLABUS – PART 2

Return of Trading Details /Finance Agreements /The Margin Scheme /Section 56 Relief /Apportionment of Input VAT Credit /VAT on Services /Estimates, Assessments and Appeals /Place of Supply of Services /VAT and Construction Services /VAT and Relevant Contracts Tax /Repayments and Unregistered Persons / Triangulation /Revenue VAT Audits.

ENROL TODAY by filling in the application form

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CLASS SCHEDULE9 weeks 6.30pm – 9.30pm

All enquiries should be directed to the IPASS office on (01) 408 9100

DUBLIN VENUES PAYROLL VATBALLYFERMOT Ballyfermot Senior College Wednesday

CASTLEKNOCK Castleknock Community College Tuesday

CITY CENTRE ICD Business School Wednesday Tuesday

IFSC National College of Ireland Tuesday

DUNDRUM St. Tiernan's College Thursday

DUN LAOGHAIRE College of Further Education Tuesday Tuesday

LUCAN Lucan Community College Tuesday

MARINO Marino Institute of Education Thursday Thursday

SWORDS Carnegie Court Hotel Thursday

TALLAGHT Tallaght Institute of Technology Wednesday Thursday

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Courses at each venue run subject to demand. Venues/Days may change prior to course commencement.

Students should NOT make direct contact with any of the course venues, as they are not equipped to deal with any IPASS queries.

All enquiries should be directed to the IPASS office on (01) 408 9100.

Privacy Policy

IPASS gathers and stores your data in a safe and secure environment. We only use your data to enhance the services we offer. Further information can be viewed on www.ipass.ie

NATIONWIDE VENUES PAYROLL VATARKLOW Arklow Business Enterprise Centre Tuesday

ATHLONE Athlone Institute of Technology Thursday

CARLOW Carlow Institute of Technology Thursday Tuesday

CASTLEBAR GMIT – Castlebar Campus Tuesday

CORK Cork Institute of Technology Wednesday Thursday

CORK CITY St. John's Central College Thursday

DONEGAL TOWN Donegal Education Centre Thursday

DROGHEDA Drogheda Institute of Further Education Tuesday

DUNDALK Dundalk Institute of Technology Wednesday Wednesday

GALWAY Galway / Mayo Institute of Technology Wednesday Tuesday

KILKENNY Kilkenny Education Centre Wednesday

LETTERKENNY Letterkenny Institute of Technology Tuesday

LIMERICK Limerick Institute of Technology Tuesday Wednesday

MONAGHAN Monaghan IT Tuesday

MULLINGAR Mullingar Congress Centre Tuesday

NAVAN Beaufort College Thursday

NAAS St. Mary's College Thursday

SLIGO Sligo Institute of Technology Tuesday Thursday

THURLES Presentation Secondary School Thursday

TRALEE Tralee Institute of Technology Tuesday

WATERFORD Waterford Institute of Technology Thursday Monday

WEXFORD National Learning Network Wednesday

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COURSE MATERIALStudents will receive comprehensive course manuals for all courses, updated twice yearly which are written by some of the country’s most experienced tax lecturers, consultants and employment law specialists, including former Revenue auditors.

STUDENT HELPLINEA student telephone helpline, including tutorial support is also available to assist all students with any queries they might have throughout their course of study.

DISTANCE/ONLINE LEARNING COURSESIPASS offers all of its professional training courses through a distance/online learning option. This means that students can study at their own pace and at a time and location that suits them.

The distance/online learning pack that each student receives contains everything that is required to enable them to tackle their studies with confidence to include:

› Comprehensive Study Manual and Study Guide

› End of chapter questions and suggested solutions

› Sample papers and suggested solutions

› Telephone access to a tutor

› Online presentations can be accessed at any time via laptop or desktop.

› Online Quizzes

› Past exam papers.

REGISTRATION AND PAYMENTSAll students are required to register with IPASS prior to commencement of a course of study. The appropriate application form can be found online at www.ipass.ie or by emailing ask@ipass.ie, and must be completed and accompanied by the payment of the appropriate fee. All fees are required to be paid in advance unless otherwise agreed with IPASS.

Student registration is valid for the period the student is registered to complete the IPASS course and any student who falls outside this period will be required to pay the student registration fee again before continuing on with the course or completing examinations. This will only occur where a student defers their examination outside the initial period of study.

Direct Debit plan available

GENERAL INFORMATION

Irish Payroll Association H4 Centrepoint Business Park Oak Road, Dublin 12

TEL (01) 408 9100 FAX (01) 408 9102

EMAIL courses@ipass.ie WEB www.ipass.ie

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WHAT OUR STUDENTS SAY

" Since the inception of MyPay in October 2013, IPASS have provided quality payroll training for our staff on all aspects of payroll from PAYE to employment law.

To date approx 95% of our payroll operations team have completed or are completing the Certificate in Payroll Techniques Course. The lecturers are at all-time professional and expert in their field and our staff continues to achieve excellent results.

In addition, the availability of IPASS support by phone and/or email is an added bonus in assisting MyPay to deliver a quality national payroll service for the Local Government Sector."

Geraldine Dunne MYPAY OPERATIONS SUPPORT MANAGER

" As a Human Resource Manager I have a great deal of interaction with our payroll section. Up to now I have had minimal knowledge of the complexities behind the payroll calculations. This course had provided me with an understanding of the most important areas of PAYE, PRSI and USC.

The classes were very interactive, simplified as much as possible and we have access to plenty of notes. The course book has become a sort of bible in my office and we regularly have reason to refer to it. Best of all I got some money back from the taxman before Christmas and without the course I wouldn't have known I was entitled to it. My only regret is that I didn't do the course earlier."

Aoife Hayes PERSONNEL SECTION, OIREACHTAS

Irish Payroll Association H4 Centrepoint Business Park, Oak Road, Dublin 12

Tel: (01) 408 9100 Fax: (01) 408 9102 Email: enrol@ipass.ie

Student ID

This is a two page Application Form. All sections must be completed where applicable.

COURSE CHOICE VENUE

Course for which you are applying

Distance Learning

PERSONAL DETAILS

Firstname: Surname:

Address:

Email Address:

Date of Birth: Nationality: Student PPS Number: Male: Female:

Phone No: Mobile: Home:

EMPLOYER DETAILS (OPTIONAL) Company Name:

Address:

Phone:

SECOND LEVEL EDUCATION/OTHER COURSES Leaving Certificate Completed Not a Leaving Certificate Student

Year Completed

OTHER COURSES COMPLETED Course Completed Year Course Completed Year

FEES PAYABLE PAYMENT OPTIONS (Conditions Apply)

*Course Fee €1,190.00 Paying in full with enrolment

**Revision Day December 2018 €100.00 *Paying in 2 stages (Sept & Feb)

**Revision Day May 2019 €100.00 *Paying by Direct Debit

Discounts Available Are you applying for funding? Yes/No

Paying course fees in full (€50.00)

Distance/Online Learning (€250.00) Total Fee Due: * Includes student registration, course fee and exam fee. If you are paying over 2 stages or by direct debit additional charges apply. Please see www.ipass.ie or email ask@ipass.ie for all fees/charges payable. Direct debit forms are available by emailing ask@ipass.ie **Revision day is optional and there is one revision day per semester. The Revision Pack is included free of charge for distance learning students. Please see the student handbook on www.ipass.ie for conditions

APPLICATION REQUIREMENTS / CHECKLIST 1. All sections must be completed unless marked as (Optional). Incomplete forms will be returned

to you for completion and may result in delays in processing your application. 2. If your employer is paying for your course fees then your employer must confirm this by

signing the appropriate section.

3. Your application must be signed by you. Applications that are not signed will be returned. PRIVACY POLICY IPASS respects your privacy. The information collected on this application form is only used by IPASS in conjunction with your course of study. IPASS MAY BE required to by law to share your information with a third party in relation to accreditation and/or learner protection. IPASS will send you correspondence relevant to your field of study via email, post and mobile. Full details of our Privacy Policy can be found at www.ipass.ie. I agree to IPASS processing personal data contained in this form or other data which IPASS may obtain from me or from other people whilst I am a student. I also agree to be bound by the rules and regulations set out in the IPASS Student Handbook.

You must sign and tick the Privacy Confirmation box to confirm your understanding of this.

Applicants Signature:

Date: Privacy Confirmation

OTHER INFORMATION – Where did you hear about the course? Google Advert Friend/Colleague Internet Search Radio Advert Newspaper

Facebook Advert Email from IPASS Job Advert Other

If you were referred by a past student they will receive a voucher for €50 once your fees have been paid in full. Please enter their details below so we can forward their voucher to them.

Name: Student ID Number:

PAYMENT DETAILS

Payment Method: Cheque: Credit/Debit Card Invoice Employer

Employers Signiture: (required if your emloyer is paying for your course) _____________________________________

FEES ARE NON REFUNDABLE AND PAYABLE IN ADVANCE UNLESSS PREVIOUSLY AGREED WITH IPASS

Credit/Debit Card Details

Expiry Date: MM / YYYY CVV Number:

Cardholders Name:

Cardholders Address:

Signature of Cardholder:

FOR OFFICE USE ONLY

PAYMENT RECORD:

Amount Paid: € Date Paid: €

Payment Method: If paying by Direct Debit - Form Received:

Confirmation Letter/Email Sent: Invoice Number: INT18

SEPA Direct Debit Mandate

Irish Payroll Association

Unique Mandate Reference

Creditor Identifier IE79ZZZ309010

By signing this mandate form, you authorise (a) Irish Payroll Association to send instructions to your bank to

debit your account and (B) your bank to debit your account in accordance with the instruction Irish Payroll

Association.

As part of your rights, you are entitled to a refund from your bank under the terms and conditions of your

agreement with your bank. A refund must be claimed within 8 weeks starting from the date on which your

account was debited. Your rights are explained in a statement that you can obtain from your bank.

Please complete all the fields below marked*

*Your Name:

*Your Address:

*City/Postcode: *Country:

*Account Number (IBAN)

Please return this form to:

*Creditors Name: Irish Payroll Association

*Creditors Address H4 Centrepoint Business Park

Oak Road, Dublin 12

*Country Ireland

*Type of Payment Recurrent Or One-Off Payment (Please tick √ )

*Signatures (s)

Date of signing:

Professional Tax Training

Irish Payroll Association H4 Centrepoint Business Park Oak Road, Dublin 12

TEL (01) 408 9100 FAX (01) 408 9102

EMAIL courses@ipass.ie WEB www.ipass.ie

CONTACT